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With the close of the 2015-16 fiscal year, the State Controller’s Office new parcel tax requirements go into effect for the first time for most parcel taxes submitted annually on county secured property tax rolls. Assembly Bill 2109 (Daly), approved by Governor Brown in September 2014, adds section 12463.2 to the Government Code. Beginning with the 2015-16 fiscal year, local government agencies are now required to annually report parcel tax information to the State Controller’s Office seven months after the close of each fiscal year. For specifics on the reporting requirements for locally assessed parcel taxes, please see below.

Parcel Tax Definition:

Collected on the annual property tax bill. A parcel tax includes, but is not limited to, all types of Mello-Roos taxes and special taxes for governmental purposes such as libraries, hospitals, schools, protection services, fire protection, ambulance services, parks, or museums.

Report Requirements:

  1. The type and rate of parcel tax imposed.
  2. The number of parcels subject to the parcel tax.
  3. The number of parcels exempt from the parcel tax.
  4. The sunset date of the parcel tax, if any.
  5. The amount of revenue received from the parcel tax.
  6. The manner in which the revenue received from the parcel tax is being used.